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April 1, 2026
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The Conceptual Framework for Financial Reporting in the Public Sector
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Fiscal years beginning on or after April 1, 2026. Earlier adoption is permitted.
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April 1, 2023:
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Fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted.
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Purchased Intangibles, PSG-8
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Fiscal years beginning on or after April 1, 2023. Earlier adoption is encouraged.
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Public private partnerships, Section PS 3160
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Fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted.
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April 1, 2022:
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Financial Statement Presentation,
Section PS 1201
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When Sections PS 2601 and PS 3450 are adopted.
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Foreign Currency Translation,
Section PS 2601
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Fiscal years beginning on or after April 1, 2022, except for government organizations that applied the CPA Canada Handbook – Accounting prior to adopting the CPA Canada Public Sector Accounting Handbook. Earlier adoption is permitted when adopting Sections PS 1201 and PS 3450.
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Portfolio Investments, Section PS 3041
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When Sections PS 1201, PS 2601 and PS 3450 are adopted.
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Financial Instruments, Section PS 3450
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Fiscal years beginning on or after April 1, 2022, except for government organizations that applied the CPA Canada Handbook – Accounting prior to adopting the CPA Canada Public Sector Accounting Handbook. Earlier adoption is permitted when adopting Sections PS 1201 and PS 2601.
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Asset Retirement Obligations, Section PS 3280
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Fiscal years beginning on or after April 1, 2022. Earlier adoption is permitted.
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